MI HB6219

Amends the General Sales Tax Act to modify tax exemptions for food and beverages sold from vending machines beginning October 1, 2010.

Eliminates the previous exemption for food and food ingredients sold from vending machines, making them subject to sales tax after October 1, 2010.

Maintains exemptions for prescription drugs, unprepared food and food ingredients, beverages in sealed containers, and bakery items sold without eating utensils.

Provides two calculation methods for vending machine operators selling both taxable and tax-exempt items: actual gross proceeds from sales or 45 percent of total proceeds.

Defines "prepared food" to include heated food, mixed ingredients, and food sold with eating utensils, but excludes raw meats, unheated items sold by weight or volume, and most bakery items without utensils.